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论文编号：	13052
作者编号：	2120193010
上传时间：	2022/6/3 21:36:47
中文题目：	基于上市公司年报的智力资本信息质量评估研究——以新一代信息技术企业为例
英文题目：	Evaluation Research Based on the Quality of Intellectual Capital Information in Annual Reports of Listed Enterprises -- the Case Study of those Listed on the New Generation of Information Technology Enterprises
指导老师：	李颖
中文关键字：	上市公司年报；智力资本信息；信息披露；质量评估
英文关键字：	Annual report of listed enterprises；Intellectual capital information；Information disclosure；Information quality assessment
中文摘要：	在中国经济转型的过程当中，科技创新对于拉动经济增长有着举足轻重的作用，国家给予科技创新企业的扶持也越来越多。在我国相关政策的激励下，科创企业顺势而为，科创行业也愈发繁荣。在此情况下，我国提出了科创板的概念，目的是规范科创企业市场的上市与发行，营造良好的融资环境。这也表明国家对科创企业信息披露的高度重视，和给投资者提供真实可靠、有助于投资者快速准确做出投资决策的信息的决心。信息披露对企业的核心竞争力和可持续发展起到了至关重要的作用。近年来，学术界对智力资本的研究日益增多，习近平总书记在科创板相关会议上多次提到“智库观”，其核心含义是强调了智力资本的重要性。智力资本不仅是企业获得行业领导地位的重要资源，也是可持续发展的重要源泉。 为评估科创板上市公司智力资本信息的质量，本文基于对与信息质量评价相关的理论和方法的查阅，梳理了现有学者对智力资本信息质量评估的案例，对本文提供研究基础。本文以新一代上证科创板资讯科技指数的50家新一代信息技术企业为研究对象，以年报为智力资本信息载体，采用德尔菲法、层次分析法、案例分析法等方法，基于信息质量框架、信息披露特点等相关研究，构建出一套适用于科创板上市公司的智力资本信息质量评估的标准，这是前所未有的创新。之后本文确认出科创板上市公司年报中智力资本信息，然后利用已构建好的评估标准，根据抽样原则对上述从新一代上证科创板资讯科技指数的50家企业中抽取8家作为样本企业，对其年报中的智力资本信息进行评分和等级界定，发现三类信息质量普遍不高，存在较大提升空间。最终本文利用评分结果得出结论，并给信息相关者从智力资本信息披露的监管层面、投资者的需求层面，以及企业自身提出要求，以提升科创板智力资本信息整体的水平。
英文摘要：	In the process of China's economic transformation, scientific and technological innovation plays a more important role in stimulating economic growth, and the state gives more and more support to enterprises in the field of scientific and technological innovation. Under the encouragement of relevant policies in China, scientific and technological innovation enterprises follow the trend, and the scientific and technological innovation industry is becoming more and more prosperous. In this case, China has put forward the concept of science and innovation board in order to standardize the listing and issuance of science and innovation enterprises in the market and create a good financing environment. The most important thing of the sci-tech innovation board is information disclosure, which also shows that the state attaches great importance to the information disclosure of sci-tech innovation enterprises, so as to provide investors with real and reliable information that is helpful to make investment decisions quickly and accurately. It has played a vital role in the core competitiveness and sustainable development of enterprises. As the focus of scholars' attention, the field of intellectual capital has achieved more and more research results in recent years. In the field of science and innovation board, the General secretary Xi has repeatedly mentioned the view of "think tank view". Its core is to point out the importance of intellectual resources and reveal that intellectual capital can become the key resource for enterprises to occupy the leading position in the industry, It can also become an important source of sustainable competitiveness of enterprises. In order to evaluate the quality of intellectual capital information of listed companies on the science and innovation board, based on the review of the theories and methods related to information quality evaluation, this paper combs the existing scholars' cases of intellectual capital information quality evaluation, and provides a research basis for this paper. This paper takes the 50 new generation information technology enterprises of the new generation Shanghai Science and innovation board information technology index as the research object, takes the annual report as the information carrier of intellectual capital, adopts Delphi method, analytic hierarchy process, case analysis method and other methods, and constructs a set of standards for the evaluation of intellectual capital information quality of listed companies on science and Innovation Board Based on relevant research such as information quality framework and information disclosure characteristics, which is an unprecedented innovation. After that, this paper confirms the intellectual capital information in the annual reports of listed companies on the science and innovation board, and then uses the constructed evaluation criteria to select three of the above-mentioned 50 enterprises from the new generation of Shanghai Science and innovation board information technology index as the sample enterprises according to the sampling principle, score and grade the intellectual capital information in their annual reports. It is found that the quality of the three types of information is generally not high, and there is great room for improvement. Finally, this paper draws a conclusion by using the scoring results, and puts forward requirements for information stakeholders from the regulatory level of intellectual capital information disclosure, the demand level of investors, and the enterprise itself, so as to improve the overall level of intellectual capital information on the science and innovation board
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